Concept:The trial balance agrees only when total debit balances equal total credit balances.
Explanation:Some accounting errors affect both sides of an entry equally, so the trial balance still agrees.
Error of original entry, error of commission, and error of omission do not usually break this balance.
A transposition error happens when digits of an amount are accidentally reversed, for example writing
340 as
430.
When such a reversed amount is posted on only one side of the account, the debit total and credit total become unequal.
As a result, this error will affect the agreement of the trial balance.
Answer:C. Error of transposition